Documentos de Académico
Documentos de Profesional
Documentos de Cultura
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107
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108 SUPREME COURT REPORTS ANNOTATED
Commissioner of Internal Revenue vs. Pineda
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2 55 Phil. 13.
3 Government of the Philippine Islands v. Santos, 56 Phil. 827.
4 Art. 1311, Civil Code of the Philippines.
4a Real estate dealer’s fixed tax is subject to the same lien pursuant to the first
paragraph of Sec. 355, Tax Code.
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VOL. 21, SEPTEMBER 15, 1967 109
Commissioner of Internal Revenue vs. Pineda
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Decision modified.
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